https://www.taxtmi.com/caselaws?id=237527 The High Court analyzed the jurisdiction of the Commissioner of Income Tax to revise assessment orders under Section 263 of the Income Tax Act, focusing on the use of bogus bills and non-genuine parties by the assessee. It deliberated on the revision of Assessing Officer's findings lacking evidence, and the justification of ITAT's application of case law unrelated to the issues. The Court scrutinized the legal aspects and specific circumstances, ultimately providing a reasoned decision on each issue. en-us Tue, 06 Aug 2013 00:00:00 +0530 Thu, 19 Feb 2015 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237527 The High Court analyzed the jurisdiction of the Commissioner of Income Tax to revise assessment orders under Section 263 of the Income Tax Act, focusing on the use of bogus bills and non-genuine parties by the assessee. It deliberated on the revision of Assessing Officer's findings lacking evidence, and the justification of ITAT's application of case law unrelated to the issues. The Court scrutinized the legal aspects and specific circumstances, ultimately providing a reasoned decision on each issue. Case-Laws Income Tax Tue, 06 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237527